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Data / Federal rules / 2025-02251

Administrative Requirements for an Election To Exclude Applicable Unincorporated Organizations From the Application of Subchapter K; Hearing Cancellation

The Internal Revenue Service published this proposed rule in the Federal Register on February 5, 2025.

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What the agency says

This document contains proposed regulations that would provide certain administrative requirements for unincorporated organizations taking advantage of modifications to the rules governing elections to be excluded from the application of partnership tax rules.

Key facts

Document number
2025-02251
Type
Proposed rule
Action
Cancellation of a notice of public hearing on a proposed rulemaking and notice of public hearing
Agency
Treasury Department; Internal Revenue Service
Published
February 5, 2025
Dates
The public hearing scheduled for February 7, 2025, at 10 a.m. Eastern Standard Time (EST) is cancelled.
Docket
REG-116017-24
Regulation ID (RIN)
1545-BR36
Code of Federal Regulations
26 CFR 1
Pages
1

The document on federalregister.gov PDF

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Everything from the Internal Revenue Service · Published in February 2025

Read from the Federal Register API, last updated 2026-10-24. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.